The Bihar Goods and Services Tax (Amendment) Act, 2019
The Bihar Goods and Services Tax (Amendment) Act, 2019
Tax201933 sections
This Act amends the Bihar Goods and Services Tax law to benefit small registered businesses with low annual turnover. It allows these small traders to pay a simplified, capped tax rate of up to three percent instead of the standard GST rate, provided they do not engage in specific activities like selling tax-exempt items or trading across state borders. The changes also clarify exemptions for deposits and loans in turnover calculations to ensure the scheme applies correctly to eligible small entrepreneurs.
- 1. Short title and commencement
- 2. Amendment of section 2
- 3. Amendment of section 10
- 4. Amendment of section 22
- 5. Amendment of section 25
- 6. Insertion of new section 31d in the principal Act
- 7. Amendment of section 39 of the principal Act
- 8. Amendment of section 44
- 9. Amendment of section 49
- 10. Amendment of section 50
- 11. Amendment of section 52
- 12. Insertion of new section 53d in the original Act
- 13. Amendment of section 54 of the original Act
- 14. Amendment of section 95 of the original Act
- 15. Insertion of new section 101d, section 101e and section 101f in the original Act
- 16. Amendment in section 102
- 17. Amendment in section 103
- 18. Amendment in section 104
- 19. Amendment in section 105
- 20. Amendment in section 106
- 21. Amendment in section 171
- 22. Amendment in section 174
- 23. Amendment in notification no. 545 issued under sub-section (1) of section 11of Bihar Goods and Services Tax Act, retrospectively.
- 31A. Insertion of new section 31A
- 31d. Facility of digital payment to recipient
- 39. Amendment of section 39
- 53A. Insertion of new section 53A
- 54. Amendment of section 54
- 95. Amendment of section 95
- 101A. Insertion of new sections 101A, 101B and 101C
- 101B. Appeal to National Appellate Authority
- 101C. Order of National Appellate Authority
- 102. Amendment in section 102
PDF: pending for this language.